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Article
Publication date: 1 February 2001

Johan Lembke

Provides an interesting illustration of the changing relationships between the European single market, on the one hand, and globalization on the other. States the…

Abstract

Provides an interesting illustration of the changing relationships between the European single market, on the one hand, and globalization on the other. States the development of mobile communications in Europe reflects an overall joint objective to maintain Europe’s position in the international division of labour.

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info, vol. 3 no. 1
Type: Research Article
ISSN: 1463-6697

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Article
Publication date: 12 March 2019

Amir Gharehgozli, Henk de Vries and Stephan Decrauw

This paper aims to study the function of standardisation in intermodal transport. It identifies where standardisation helps to improve intermodal transport, who is active…

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1807

Abstract

Purpose

This paper aims to study the function of standardisation in intermodal transport. It identifies where standardisation helps to improve intermodal transport, who is active in intermodal transport standardisation, what types of standards are needed and what the decision-making process and implementation of standards should be like to positively influence the performance of intermodal transportation.

Design/methodology/approach

An empirical study is designed to carry out this research project. The empirical study starts with a review of the organisations that are responsible for standardisation and intermodal transport, together with the standards that they have developed, and are developing, so far. It continues with analysing the topics where standardisation helps to improve the performance of intermodal transport. The analysis is based on 12 interviews, followed by desk research, to validate the respondents’ statements.

Findings

The results show that intermodal transportation should be distinguished in continental and maritime transport, which require different standards. In maritime transport, the hardware aspects of the system are highly standardised. However, further standardisation of information exchange offers potential to improve the quality of transport. For continental transport, challenges appear in the heterogeneity of infrastructure and loading units used in Europe. For both systems, openness and consensus are main requirements for the development of successful standards.

Originality/value

Standards facilitate interoperability, quality and safety of intermodal transportation, which leads to better performance. This has drawn little attention in the literature. This study addresses this gap and focuses on Europe.

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Maritime Business Review, vol. 4 no. 2
Type: Research Article
ISSN: 2397-3757

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Book part
Publication date: 1 March 2012

Eva Heidhues and Chris Patel

Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments…

Abstract

Over the last decade, the accounting convergence process with the development and adoption of IFRS as national standards has become the focus of governments, professionals, and researchers. In 2005, the EU (including Germany) and Australia adopted IFRS. A survey by Deloitte Touche Tohmatsu (2010) reported that 89 countries have adopted or intend to adopt IFRS for all their domestic listed companies. Currently, more than 100 jurisdictions require or permit the use of IFRS, with countries such as Canada, Brazil, and Argentina being the most recent adopters (IFRS Foundation, 2011b). This growing number of countries implementing IFRS and their experiences and emerging challenges have further raised researchers' interest in this controversial topic (Ashbaugh & Pincus, 2001; Atwood et al., 2011; Byard et al., 2011; Christensen et al., 2007; Daske et al., 2008; Ding et al., 2007; Hail et al., 2010a, 2010b; Kvaal & Nobes, 2010; McAnally et al., 2010; Mechelli, 2009; Niskanen, Kinnunen, & Kasanen, 2000; Stolowy, Haller, & Klockhaus, 2001; Tyrrall et al., 2007). However, these studies have concentrated on the development and application of specific accounting standards and practices and/or cross-national and cross-cultural issues concerning adaptation, implementation, and evaluation of IFRS. Moreover, an increasing number of studies have been devoted to classifications of accounting models and categorization of accounting standards, principles, and values (Chanchani & Willett, 2004; D'Arcy, 2000, 2001; Doupnik & Richter, 2004; Doupnik & Salter, 1993; Gray, 1988; Kamla, Gallhofer, & Haslam, 2006; Nair & Frank, 1980; Patel, 2003, 2007; Perera & Mathews, 1990; Salter & Doupnik, 1992). However, very few studies have critically examined the historical development of accounting practices and issues related to convergence in its socioeconomic context and, importantly, we are not aware of any study that has rigorously examined the institutionalization of Anglo-American accounting practices as international practice with an emphasis on power and legitimacy in the move toward convergence of accounting standards.

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Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

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Article
Publication date: 1 February 1990

George Atkinson

Outlines the implications of the EC Directive on ConstructionProducts brought into operation in June 1981, with special attention toits implications for design…

Abstract

Outlines the implications of the EC Directive on Construction Products brought into operation in June 1981, with special attention to its implications for design practitioners. Refers to essential requirements for safety, health, etc., the status of Eurocodes, European Standards and the EC Conformity Mark, European Technical Approvals and the effects of different national traditions in building regulation. Discusses the short‐and‐long term implications for those working in the private sector and on public work.

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Structural Survey, vol. 8 no. 2
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 1 March 1993

A.A. Pinney

Discusses the effects of EC legislation on the constructionindustry in the light of the opening of the Single European Market on1st January 1993. Outlines the background…

Abstract

Discusses the effects of EC legislation on the construction industry in the light of the opening of the Single European Market on 1st January 1993. Outlines the background to European legislation and then examines its four main categories: those covering product and materials, the purchase of goods and services by public bodies, the mutual recognition of professional qualifications and health and safety at work. Explains how this legislation operates and its likely effect on the construction industry, in the form of a personal view by the author. Concludes that while the industry needs to be aware of and prepare for the Single Market, the changes it will bring about should be considered opportunities rather than threats.

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Structural Survey, vol. 11 no. 3
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 1 May 1992

John Harris

Aims to examine the impact of health and safety legislationemanating from the European Community and to analyse what effect, ifany, it will have on British occupational…

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1224

Abstract

Aims to examine the impact of health and safety legislation emanating from the European Community and to analyse what effect, if any, it will have on British occupational health and safety law. An examination of the social action programmes shows that the pace of change has increased rapidly since the Single European Act was incorporated into the Treaty of Rome and became operative from July 1987. Because of rapid changes that are occurring on a broad front there was a need to be selective. Emphasizes to some extent, therefore, the construction industry because it would appear that European legislation is likely to have a major impact on British law and practice in this industry.

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International Journal of Manpower, vol. 13 no. 5
Type: Research Article
ISSN: 0143-7720

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Article
Publication date: 12 June 2009

Philipp Wilhelm

The purpose of this paper is to show the differences between European Electronic Document and Records Management System (EDRMS) standards in Europe with special focus on

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1607

Abstract

Purpose

The purpose of this paper is to show the differences between European Electronic Document and Records Management System (EDRMS) standards in Europe with special focus on MoReq2 and TNA 2002 and to explore the benefits and problems of superseding national standards by a European model.

Design/methodology/approach

Interviews were conducted with 18 key stakeholders from across Europe. The qualitative method was chosen for the open‐ended interviews.

Findings

There is a wide range of opinions on national and European standards. MoReq2 is widely valued as a comprehensive and modern standard. Some interviewees indicated that the standard did create a culture of overregulation and was too detailed. Market impact depends on the compliance testing regime and legislation.

Originality/value

Within the field of EDRMS standards there has been limited research. This paper presents the first comparison of TNA 2002 and MoReq2. In addition it evaluates the economic impact EDRMS standards can have on vendors and users of these systems.

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Records Management Journal, vol. 19 no. 2
Type: Research Article
ISSN: 0956-5698

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Article
Publication date: 1 February 2000

Clare McParland, Stanley McGreal and Alastair Adair

In recent years there has been a growing debate on price, value and worth, particularly in the UK, but increasingly taking on a European perspective as a result of the…

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4002

Abstract

In recent years there has been a growing debate on price, value and worth, particularly in the UK, but increasingly taking on a European perspective as a result of the Single European Act and subsequent Maastricht Treaty. European integration facilitates cross‐border investment and the globalization of business activities. Consequently, there is increasing pressure on valuers to work towards the development of common investment valuation standards within Europe. Furthermore, there is a need to appraise the investment worth of properties, as well as understand local pricing methods, together with greater transparency of investment valuation methodologies and practices. This paper discusses the theoretical arguments surrounding the valuation standards prevalent in the UK and looks towards the potential for uniformly accepted valuation standards across European Union countries.

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Journal of Property Investment & Finance, vol. 18 no. 1
Type: Research Article
ISSN: 1463-578X

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Article
Publication date: 9 January 2020

Tobias Polzer and Christoph Reichard

The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial…

Abstract

Purpose

The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of all member states of the European Union (EU). As a basis for developing EPSAS, the International Public Sector Accounting Standards (IPSAS) are being used. The purpose of this paper is to structure and analyze the discussion around EPSAS, with particular emphasis on the arguments that were brought forward by governments and other stakeholders of various EU countries regarding the suitability of IPSAS.

Design/methodology/approach

Drawing on several schools of thought in new institutional theory, how the prevailing institutional contexts in countries influence the debates is explored. Empirically, this research investigates the responses to a consultation on the suitability of IPSAS for EU member states and takes a closer look, via document analysis, at France and Germany as two critical cases.

Findings

It is found that, first, the majority of arguments from respondents are framed in a rational choice way. Second, skeptics of IPSAS tend to make arguments rather from positions closer to historical and/or sociological institutionalism.

Research limitations/implications

The paper illustrates that while technical matters around EPSAS seem solvable, political, historical and cultural differences go deeper, and need to be addressed by change agents. Regarding limitations of the research, first, the analysis concentrates on financial reporting and does not deal with the implications for more reliable and comparable national accounts in the context of the European System of Accounts (ESA, 2010). Second, it is focused on debates in the context of the EPSAS proposal, and there is a need for an evaluation after the changes have gone live.

Originality/value

The study looks at a text genre that has so far received less attention in public sector accounting research: responses to consultations. The paper contributes to the literature by showing how institutional contexts matter in settings characterized by contestation of reform contents.

Details

International Journal of Public Sector Management, vol. 33 no. 2/3
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 1 April 2002

Clare McParland, Alastair Adair and Stanley McGreal

Outlines the case for the harmonisation of European investment valuation standards. Specific attention focuses upon the national valuation standards within Sweden, The…

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4161

Abstract

Outlines the case for the harmonisation of European investment valuation standards. Specific attention focuses upon the national valuation standards within Sweden, The Netherlands, Germany and France with a view to assessing the prospects for uniformly accepted European investment valuation standards. Current practice and perceptions from interviews with 110 valuers are analysed. Educational background and professional training are shown to be influential in decisions upon whether to use national standards, TEGOVA standards or the RICS Red Book. The advent of property performance index series is shown to be a major factor influencing the harmonisation of valuation methods and standards. Conclusions reflect upon the variation between the four countries and the limited progress on the adoption of harmonised standards in Europe.

Details

Journal of Property Investment & Finance, vol. 20 no. 2
Type: Research Article
ISSN: 1463-578X

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